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of <h1>Odisha GST Amnesty: Withdraw Assessment Orders u/s 62 if Returns Filed by June 30, 2023.</h1> The Government of Odisha has announced an amnesty scheme under the Odisha Goods and Services Tax Act, 2017, allowing for the deemed withdrawal of assessment orders issued under section 62. This applies to registered persons who did not submit a valid return within 30 days of receiving an assessment order by February 28, 2023. To qualify, these individuals must file the required return by June 30, 2023, and include payment of interest and late fees as specified by the Act. This applies regardless of any appeals filed or decisions made regarding the assessment order.
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